https://www.taxtmi.com/caselaws?id=449539 Approval under section 153D for the search assessments was held invalid because the Joint Commissioner had received the draft orders late and had insufficient time for proper examination of the record. The Tribunal found the approval hurried, mechanical, and lacking application of mind, so the statutory safeguard for search assessments was not met. On that basis, the resulting assessment orders were unenforceable in law and the assessee's challenge succeeded. en-us Mon, 22 Jan 2024 00:00:00 +0530 Tue, 13 Feb 2024 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449539 Approval under section 153D for the search assessments was held invalid because the Joint Commissioner had received the draft orders late and had insufficient time for proper examination of the record. The Tribunal found the approval hurried, mechanical, and lacking application of mind, so the statutory safeguard for search assessments was not met. On that basis, the resulting assessment orders were unenforceable in law and the assessee's challenge succeeded. Case-Laws Income Tax Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449539